A. The City hereby approves attorneys' fees for delinquent collections associated with earned income tax, business privilege tax, business privilege license fees, per capita tax, and other non-real estate based tax and receivables. Said schedule is determined to be fair and reasonable compensation for services rendered pursuant to the Pennsylvania Municipal Claims and Tax Liens Act.
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SCHEDULE OF FEES | |
Legal Services | Fee for Services |
Collection of delinquent accounts | 20% contingency fee, calculated against the base tax, penalty and interest of the delinquent account |
B. There shall be added to said fee amounts the reasonable out-of-pocket expenses incurred by legal counsel in connection with the collection of the accounts, including Sheriff's and Prothonotary's costs.
C. The amount of attorneys' fees determined, as set forth above, shall be added to the City's claim for each account.
D. The following collection procedures are hereby established:
(1) At least 30 days prior to assessing or imposing attorneys' fees in connection with the collection of a delinquent account, City shall mail or cause to be mailed, by certified mail, return receipt requested, a notice of such intention to the taxpayer or other entity liable for the account (the "account debtor").
(2) If the certified mail notice is undeliverable, then, at least 10 days prior to assessing or imposing such attorneys' fees, the City shall mail or cause to be mailed, by first class mail, a second notice to such account debtor.
(3) All notices required by this section shall be mailed to the account debtor's last known post office address as recorded in the records or other information of the City, or such other address as it may be able to obtain.
(4) Each notice, as described above, shall include the following:
(a) The type of tax or other charge, the date it became due, and the amount owed, including penalty and interest.
(b) A statement of the City's intent to impose or assess attorneys' fees within 30 days after mailing of the first notice, or within 10 days after the mailing of the second notice.
(c) The manner in which the assessment or imposition of attorneys' fees may be avoided by payment of the account.
(d) The place of payment for accounts and the name and telephone number of the City representative designated as responsible for collection matters.
4. Editor's Note: See 53 P.S. § 7101 et seq.